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TMI Blog2014 (8) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the appellant against OIA No. VAD-EXCUS-001-APP-544-2014-14 dated 09.12.2013. 2. Shri H.D. Dave, (Advocate) appearing on behalf of the appellant submitted that first appellate authority has rejected their appeal for non-compliance of pre-deposit of Rs. 8 Lakhs ordered by the Commissioner (Appeals). Learned advocate argued that the issue involved in this proceedings before the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without insisting on any further deposit. 3. Shri Alok Srivastave (A.R.) appearing on behalf of the Revenue defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. This stay application and appeal has been filed by the appellant against OIA dated 09.12.2013 wherein the first appellate authority has dismissed the appeal filed by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remanded back to him for deciding the issue in de-novo proceedings, without insisting on any pre-deposit from the appellant. It is made clear that the bench has not expressed any opinion on the merits of the case and have left all the issues open for the first appellate authority to deliberate upon. However, before deciding the issue in remand proceedings, appellant should be given an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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